ITAT Ahmedabad held that disallowance under section 56 (2) (viib) of the Income Tax Act sustained due to wide fluctuation in value of share within a period of less than 5 months and that too within ...
Kerala High Court held that orders issued u/s. 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for ...
ITAT Kolkata held that denial of concessional tax rate benefit under section 115BAC of the Income Tax Act merely for delayed filing of form no. 10IE not justifiable since the substantial justice ...